WINCHESTER CITY SCHOOL BOARD APPROVED BUDGET FY20 · 2019. 7. 1. · 2 Table of Contents School...

WINCHESTER CITY SCHOOL BOARD

APPROVED BUDGET FY20

2

Table of Contents

School Board Members 3

Administrators 4

Profile of Winchester City 5

Strategic Plan 6

Budget Process 7

Budget Highlights 8

Expenditures for FY20 13

Revenues for FY20 14

Average Daily Membership (ADM) 18

Cost Per Pupil 19

Budget Policies 20

Fund Descriptions 22

Definition of Major Objects 24

Total School Budget by Category – Expenses 25

Total School Budget by Source – Revenue 26

Detailed Line-Item Budget may be obtained at Winchester Public Schools

Central Administrative Office, 12 N Washington St., Winchester VA

3

Winchester Public Schools School Board 2018-2019

Allyson Pate, Chair

Ward 1, Member Since 2012,

Term Expires 2020

Marie Imoh, Vice Chair


Term Expires 2020

Bryan Pearce-Gonzales


Term Expires 2021

Karen Anderson Holman


Term Expires 2022

Erica Truban


Term Expires 2022

Richard Bell


Term Expires 2020

Michael Birchenough


Term Expires 2021

4

Central Administration Office

Dr. Jason Van Heukelum

Superintendent

Jacab Boula

Director of Elementary

Instruction

Dr. Doug Joyner

Director of Human Resources

Sarah Kish

Director of Special Education

& Related Services

Aaron McBride

Director of Technology

Judy McKiernan

Director of Student Services

Garland “Rick” Miller, Jr

Director of Finance

Ed Smith

Director of Operations

Brian Wray

Director of Secondary

Instruction

John Handley High School

Michael Dufrene

Principal

Bobbie Jo Hawkins

Assistant Principal

Barbara Bohannan

Assistant Principal

Susan Braithwaite

Assistant Principal

Kija Wilson

Assistant Principal

Reed Prosser

Director of Student Activities

Daniel Morgan Middle School

Jennifer Buckley

Principal

Dr. Lisa Cobb

Assistant Principal

Matt Roark

Assistant Principal

Daniel Morgan Intermediate

School

Dr. Matt Wygal

Principal

Norie Noll-DeHaven

Assistant Principal

Frederick Douglass

Elementary School

Stephanie Downey

Principal

Melissa Maestle

Assistant Principal

John Kerr

Elementary School

Laura Evy

Principal

Beth O’Donnell

Assistant Principal

Garland Quarles Elementary

School

Joanie Hovatter

Principal

Michael Fannin

Assistant Principal

Virginia Avenue Charlotte

DeHart Elementary School

Dr. Nan Bryant

Principal

Dr. Lisa Pluska

Assistant Principal

Winchester Public Schools Administration 2018-2019

5

City of Winchester

Winchester, founded in 1744, is the oldest city in Virginia west of the Blue Ridge Mountains. Located atthe northern entrance of the Shenandoah Valley, the City encompasses a land area of 9.3 square milesand serves a population of approximately 26,000 residents. Winchester is the medical, industrial,commercial and agricultural center for the surrounding areas. Two major interstate highways, I-81 andI-66, and four major state highways, Routes 50, 7, 11, and 522, provide direct access to eastern markets,including Washington, D.C., 72 miles away, and Baltimore, 97 miles away.

The City of Winchester is organized under the Council-Manager form of government. The nine-memberCouncil consists of eight Councilors elected from four wards in the City with each ward electing twomembers from the territory of the ward, and the mayor elected at-large to serve for a period of fouryears. In the governance of the City, the Council is charged with the responsibility of establishingpolicies and enacting ordinances and resolutions. The City Manager is appointed by the Council and ischarged with the responsibility of administering daily operations and implementing Council directives.

The City provides a full range of services, including the following: police and fire protection; emergencyresponse, and rescue services; education; water and sewer services; refuse removal and disposalservices; the construction and maintenance of highways, streets and infrastructure; parks andrecreational activities; cultural events; parking facilities; transit services; social services; planning andzoning; and general administration.

The City is financially accountable for Winchester Public Schools. Financial accountability is defined asan appointment of a voting majority of such an entity’s Board, and either (a) the ability to impose itswill, or (b) the possibility that the component unit will provide a financial benefit to, or impose afinancial burden on, the City.

The City maintains budgetary control as a part of its fiscal management techniques. The objective ofthese budgetary controls is to ensure compliance with legal provisions embodied in the annualappropriated budget approved by the City’s governing body. The level of budgetary control (the level atwhich expenditures cannot legally exceed the appropriated amount) is established at the departmentallevel. Only the Common Council can revise the appropriation for each department. The City Manager isauthorized to transfer appropriations within general government departments, and the School Board isauthorized to transfer budgeted amounts within the school system’s categories.

6

Strategic PlanIn the fall of 2014, Winchester Public Schools began the process of updating the Strategic Plan. TheStrategic Planning Team, led by Wayne Harris and Kevin Castner of Cambridge Strategic Services, wascomprised of WPS employees, JHHS students, parents, staff, and community members. On April 29,2015, Action Team leaders presented their action strategies to the Strategic Planning Team. The planwas approved on June 22, 2015.

It is our belief that every student will be socially responsible, collaborative & inquisitive, empowered &prepared, passionate & focused, and engaged. Students will be enabled through innovative learningenvironments, comprehensive learning pathways, trusting and respectful relationships, redefining theschool day, effective communication and with highly qualified teachers and staff.

7

Budget Process FY20Budget development is a lengthy process that requires many changes and adjustments, as both internaland external factors impact the Winchester Public School System. The foundation of the budget processis our Strategic Plan which enables the School Board to develop its priorities. These priorities guide theSuperintendent and the budget holders when submitting and revising the budget.

The Commonwealth of Virginia is required to provide funding for education. This process begins with therelease of the Governor’s budget in December. The House and Senate each create a budget fromJanuary to March. Usually, in late March, the House, Senate and Governor will reach a consensus andrelease final budget information. The funding is provided by the State through various programs such asbasic aid, textbooks, and remediation. These programs can alter how a locality will allocate resources tomeet the required funding levels.

As the State develops its budget, Winchester Public Schools reviews all of the budget requests frombudget holders and then determines how the requests align with the School Board priorities. Obviously,not all of the requests are granted. All budget holders are instructed to request staff and other itemsnecessary to operate their schools/departments. Any new initiatives require a specific budget. Thesebudgets are discussed and reviewed by the Superintendent, Cabinet, Senior Staff, Principals and SchoolBoard. Every effort was made to be as transparent as possible throughout this process

The budget timeline is displayed on the next two pages of this report. Following the timeline is thebudget highlights which outline the budget initiatives. These initiatives ultimately shape the fundingrequest to the City of Winchester.

8

Budget Highlights for FY20

The FY20 General Fund budget totals $2,684,620 more than the FY19 original budget for the SchoolOperating and Grant funds. This represents a 4.81% increase. State Revenues increased by $2,349,620primarily due to an increases in Basic Aid - SOQ funding, 3% Cost of Living support for SOQ positions, perpupil lottery distribution and funding for VPI +. Average Daily Membership (ADM) at March 30, 2019was 4,162. The FY20 budget was developed using an ADM of 4,160 and includes an increase inWinchester’s local appropriation of $350,000.

The FY20 budget includes a 3.0% cost of living salary increase for all WPS employees effective July 1,2019. Another primary focus of the FY20 budget was to secure funding for our cost to compete modelsto close the salary gap with Frederick County Public Schools. The costs to compete models are “inaddition” to the 3.0% cost of living increase sought for all employees. Cost to compete models (marketbased salary adjustments) varied by job classification and steps and ranged between 0% and 8%. Otherbudget highlights include providing funds for the VPI + program from Federal funded to State/Localfunded program and additional funding for NREP.

These initiatives were grouped into the following categories: Required, Tier 1, Tier 2 and Tier 3. Thefocus of the budget request was on the “Required” and “Tier 1” requests. Details of each fundedinitiative are provided on the following pages.

9

Required

Item ExpensesInternalOffset

RevenueLocal

Impact

Health Insurance ($25,749) $0 $0 ($25,749)

Cost to Compete Support Staff Differentialfrom FY19

$58,325 $0 $0 $58,325

Northwestern Regional Educational Programs $52,004 $0 $0 $52,004

Subtotal $84,580 $0 $0 $84,580

Tier 1


Revenue Local Impact

Cost of Living increase (3%) $1,242,750 $0 ($723,761) $518,989

Pre-K Program $933,000 ($100,000) ($409,925) $423,075

Support Staff Cost to Compete $348,998 $0 $0 $348,998

Teacher Cost to Compete (0-30)* $580,178 $0 $0 $580,178

Subtotal $3,104,926 ($100,000) ($1,133,686) $1,871,240

10

Tier 2


RevenueLocal

Impact

Public Information Officer $80,000 $0 $0 $80,000

3 Full Time Lead Custodians $30,000 ($30,000) $0 $0

New TA Scale for SpecialEducation Classrooms

$16,333 ($16,333) $0 $0

Subtotal $126,333 ($46,333) $0 $80,000

Tier 3


RevenueLocal

Impact

ESOL Teachers (2) $140,000 $0 $0 $140,000

PBIS Coach at DMIS $70,000 $0 $0 $70,000

PBIS Coach at JHHS $70,000 $0 $0 $70,000

Instructional Coach at JHHS $70,000 $0 $0 $70,000

Subtotal $350,000 $0 $0 $350,000

11

Summary – April 2019


RevenueLocal

Impact

Required $84,580 $0 $0 $84,580

Tier 1 $3,104,926 ($100,000) ($1,133,686) $1,871,240

Tier 2 $126,333 ($46,333) $0 $80,000

Tier 3 $350,000 $0 $0 $350,000

Remaining State Revenue &Internal Offsets

$0 ($440,000) ($875,652) ($1,315,652)

Subtotal $3,315,839 ($586,333)* ($2,009,338) $720,168

Summary – June 2019


RevenueLocal

Impact

Required $84,580 $0 $0 $84,580

Tier 1 $3,104,926 ($100,000) ($1,133,686) $1,871,240

Tier 2 $126,333 ($46,333) $0 $80,000

Tier 3 $350,000 $0 $0 $350,000

Remaining State Revenue &Internal Offsets

$0 ($440,000) ($875,652) ($1,315,652)

Subtotal – April 2019 $3,315,839 ($586,333) ($2,009,338) $720,168

Budget Reduction – June 2019 0 ($370,168) 0 ($370,168)

Total Additional City Appropriation $3,315,839 ($956,501) ($2,009,338) $350,000

12

Budget by Category Fund 921

Item FY19 OriginalFY20

ProposedVariance

% Change ofFY19 Original

Instruction $41,760,629 $43,803,766 $2,043,137 4.89%

Admin & Health $2,791,568 $2,989,749 $198,181 7.10%

Transportation $2,406,133 $2,495,176 $89,043 3.70%

Operations & Facilities $5,971,497 $6,086,675 $115,178 1.93%

Technology $2,924,650 $3,163,731 $239,081 8.17%

Total Expenses $55,854,477 $58,539,097 $2,684,620 4.81%

Less Total Revenue $55,854,477 $58,539,097 $2,684,620 4.81%

(Deficit) / Surplus $0 $0 $0 0%

Budget All Funds

Item FY19 OriginalFY20

ProposedVariance

% Change ofFY19 Original

920 Food Service $2,423,032 $2,427,336 $4,304 0.18%

921 General Operating $55,854,477 $58,539,097 $2,684,620 4.81%

922 Federal Grants $3,483,157 $4,132,243 $649,086 18.63%

923 Textbooks $400,000 $400,000 $0 0%

930 Fund Raising $399,000 $620,000 $221,000 55.39%

931 Capital Improvement $700,000 $1,100,000 $400,000 57.14%

932 School Construction $190,000 $0 ($190,000) -100.00%

951 School Insurance $5,653,052 $5,558,488 ($94,564) -1.67%

961-972 Scholarship $104,250 $104,250 $0 0%

Total All Funds $69,206,968 $72,881,414 $3,674,446 5.31%

13

Expenditures for FY20

Virginia law requires school divisions to report expenditures in one of nine state categories. The ninestate categories are as follows: 1) Instruction, 2) Administration and Attendance and Health, 3) PupilTransportation, 4) Operations and Maintenance, 5) Food Services and Other Non-InstructionalPrograms, 6) Facilities, 7) Debt Service, 8) Technology, and 9) Contingency Reserve.

The chart above shows the percentage of expenditures reported in respective categories in the FY20Budget. The largest expenditure category is budgeted for Instruction (74.83%).

State law also permits appropriating bodies to approve a school division’s budget through a categoricalappropriation or a lump-sum total. Winchester City Council approves the School Board’s Budget with alump-sum appropriation.

Instruction74.83%

Administration,Attend, & Health

5.11%

Transportation4.26%

Operations10.39%

Facilities0.01%

Technology5.40%

Breakdown of Operating Expenses byCategory: FY20

14

Revenue for FY20

The FY 2020 Budget is based on the 2018-2020 Amended Biennial Budget (HB1700/SB 1100).

STATE FUNDS: The primary types of state revenues for Winchester Public Schools are state sales tax,Standards of Quality (SOQ) funding, incentive and categorical programs, and lottery funded programs.Lottery funds will be appropriated in a Lottery Proceeds Fund, which exists as a non-general fund of theCommonwealth.

State sales tax revenue is derived from a formula which returns one-and-one-eighth percent (1.125%) ofstate sales tax collections to local school divisions based upon the number of school age childrenresiding in the locality.

The Standards of Quality (SOQ) funding is based on average daily membership (ADM), the LocalComposite Index (LCI), and per pupil costs to distribute state funds to localities. Every two years, the LCIis updated based on localities’ local taxable retail sales, true value of property, and adjusted grossincome. The FY 2020 budget is based on a 4,160 projected student average daily membership (ADM).The SOQ funding formula is based on the per pupil amount determined by the General Assembly,multiplied by a school district’s ADM and equalized by the LCI.

FEDERAL FUNDS: Federal aid for elementary and secondary education is appropriated by the U.S.Congress and distributed by the U.S. Department of Education. Federal monies are largely directed tocategorical programs such as Title I through the Elementary and Secondary Education Act of 1965 toimprove teaching and learning in high poverty schools or Title VIB Funds through the Individuals withDisabilities Education Act to ensure all children with disabilities have available to them a freeappropriate public education. Winchester Public Schools also receives significant funding for preschoolexpansion.

LOCAL FUNDS: The majority of local revenue comes from the City of Winchester and is generated byreal estate, personal property taxes, and other taxes levied on its citizens. The eight-year fundinghistory is shown on page 26.

OTHER LOCAL FUNDS: Other local revenues include monies from interest on funds, rental of properties,tuition, rebates, refunds and private donations

15

Revenue for FY20 continued

Revenue is received from four primary sources: federal, state, city, and other local sources. The chartbelow shows the breakdown of budgeted FY20 Revenue for the Operating and Federal Grant Fund.

CityAppropriation,

49.21%State, 43.34%

Federal, 6.60%

Other Local,0.85%

FY20 REVENUE

16

Comparison of Revenue Sources

FY15 FY16 FY17 FY18 FY19 FY20

City Appropriation 27,699,102 28,649,102 29,214,102 30,114,070 30,489,070 30,839,070

State 21,452,730 21,607,399 23,322,589 23,963,603 24,814,821 27,164,441

Federal 2,188,991 3,183,167 3,355,022 3,355,022 3,483,157 4,132,243

Other Local 473,634 613,634 572,834 572,834 550,586 535,586

Total Budget 51,814,457 54,053,302 56,464,547 58,005,529 59,337,634 62,671,340

$-

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

$35,000,000

FY15 FY16 FY17 FY18 FY19 FY20

Winchester Public SchoolsOperating and Federal Grant Fund Revenues

City Appropriation State Federal Other Local

17

City Appropriation History

$27,414,312

$25,351,902 $25,351,902 $25,351,902

$26,651,702$26,301,702

$27,699,102

$28,649,102

$29,214,070

$30,114,070

$30,489,070$30,839,070

$16,000,000

$18,000,000

$20,000,000

$22,000,000

$24,000,000

$26,000,000

$28,000,000

$30,000,000

$32,000,000

FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20

Total Dollars

$960,082

$(2,062,410)

$1,299,800

$(350,000)

$1,397,400

$950,000

$565,000$900,000

$375,000 $350,000

$(2,500,000)

$(2,000,000)

$(1,500,000)

$(1,000,000)

$(500,000)

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20

Dollar – Change

18

Average Daily Membership (ADM)

The chart below shows the average daily membership from FY09 through FY19. In 2010, a census year,

Winchester’s population was 26,203 and student ADM was 3,745 or 14% of the total population. The

average daily membership increased by 418 students or 11.1% between FY10 and FY19. In FY19, ADM

dropped by 7 students. This is the second time enrollment has decreased in over 10 years. However,

based on the recent trend data, FY19 budget was expected to have an ADM of 4,120. As always, Staff

monitors enrollment figures to determine if trends will continue or alter from historical trends.

3,7153,745

3,828

3,979

4,100 4,113 4,135

4,2274,255

4,170 4,163

3,000

3,200

3,400

3,600

3,800

4,000

4,200

4,400

FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19

Winchester Public Schools Average Daily Membership FY09 – FY19

19

Cost per pupil

It is estimated that Winchester Public Schools will experience an increase in the cost per pupil for FY20.Cities tend to have a higher cost per pupil than counties due to different demographics, higher housingdensities, and cost of special programs. The per pupil expenditure calculation is based on the VirginiaDepartment of Education’s definition of comparative information in the Virginia Superintendent’sAnnual School Report.

5,2

27

5,5

02

5,1

94

5,1

45

5,5

53

5,6

28

5,8

88

5,8

64

6,4

62

6,6

34

7,1

23

7,7

84

7,1

69

6,4

30

6,3

64

6,2

24

6,4

34

6,4

98

6,6

98

6,9

23

6,5

95

7,0

04

7,4

00

7,4

13

$12,396$11,932

$11,558 $11,369$11,987 $12,126

$12,586 $12,787 $13,057$13,638

$14,523$15,197

0

2000

4000

6000

8000

10000

12000

14000

16000

$0

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

$14,000

$16,000

FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19est

FY20est

Per Pupil Expenditure by Revenue Source

State & Federal Local Total

20

Budget PoliciesAll budgets are developed using a variety of assumptions based on expectations for the future. Inaddition, funding decisions reflect the policies of the governing body.

Salary Increase Policies:

All salary adjustments are subject to School Board approval and are generally part of the normal budgetdevelopment process for the succeeding fiscal year.

Position Policy:

All position adjustments are subject to School Board approval and are either part of the normal budgetdevelopment cycle for the succeeding fiscal year or the budget review cycle. For each budget year,schools are staffed based on School Board established student/teacher ratios, in accordance withVirginia’s Standards of Quality (SOQ).

Positions can also be adjusted due to expansion or modifications to established programs or for newrequirements. Requests for additional positions, which most often originate from the budget holder,are reviewed by the Superintendent, and are forwarded to the School Board for approval.

Expenditure Controls & Approval Policies:

The Superintendent or designee shall be responsible for administering the division budget in accordancewith board policies and applicable state and federal regulations, and laws; therefore, theSuperintendent or designee will use appropriate fiscal planning and management methods, modeledafter the best accepted business practices and directed toward the educational goals of the division.

Winchester City Council approves the School Board budget by total expenditures. Funds may betransferred by the School Board from one category to another.

The Superintendent or designee is authorized by the School Board to make line item transfers within acategory in order that expenditures show no deficit balances.

The School Board shall manage and control the funds made available to the School Board for the publicschools and may incur costs and expenses. The Winchester City Treasurer places unused portions or anyfunds not needed immediately into federally insured deposits such as savings, money market accountsor certificates of deposit in order to maximize potential interest income. The liquidity of the type ofinvestment selected should match the need for any operating fund likely to incur. All investmentsfollow state guidelines and will be insured through Security for Public Deposits Act. (Winchester PublicSchools Policy DA)

Budget holders are authorized to approve the expenditure of funds within their respective department,office, or school, provided the funds are used in accordance with WPS purchasing procedures and legalrequirements. Administrative regulations require that, prior to processing; all purchase orders must beverified for the availability of funds and proper account coding. The Finance Director or designeeapproves all purchase orders. Any purchase order over $30,000 must be approved by one of thefollowing Directors: Director of Finance, Director of Operations or Director of Technology. The FinanceDepartment carefully monitors comparisons between budget and actual expenditures to maintain costcontrol and to ensure against overspending.

21

Budget Policies, continuedEncumbrance Control Practices:

Another important component in the WPS financial control and reporting system is the encumbrance offunds. Except Purchasing Card expenditures, all expenditures – purchase orders, contracts, or salarycommitments – must have funds set aside or encumbered to ensure that funds will be available whenpayment is due. The encumbrance process is an important control measure to prevent the inadvertentover-expenditure of budget appropriations due to lack of information about future commitments.

Budgetary Basis:

Annual budgets are adopted for all funds except capital projects. The prior end-of-year surplus istransferred or carried forward to the Capital Improvements Fund to support capital improvementprojects and technology. Each year the school operating budget cannot allocate for capital projects, butrelies on unspent funds to complete these projects. These funds are budgeted in a supplementalappropriation each year in the fall after the close of the previous year’s books. A five-year CapitalImprovement Plan (CIP) budget is presented to the School Board each year for approval.

22

Fund DescriptionsSchool Operating Fund: $58,539,097

This general fund accounts for classroom instruction, operation and maintenance of the seven schoolcampuses, administration, and transportation for our students. Financing is provided by state funds,appropriations from the City’s general revenue, and local sources.

Federal Grants Fund: $4,132,243

This fund accounts for revenues and expenditures of federal grant awards. The majority of thebudgeted amount is from Title I (1,630,608), Title VIB ($1,746,714), and Title II ($215,541). Title I fundsare primarily used to pay salaries for teachers, teaching assistants, reading specialists. Title VIB funds areused for salaries, contracted services, and material and supplies related to special education programs.

Food Services Fund: $2,427,336

This fund provides for all food service operating, maintenance and administrative costs of each cafeteriaat the seven school campuses. Funding is provided primarily from charges for services, as well as federaland state lunch subsidies. Such funds are limited by federal and state law to expenditures for cafeteriaoperations and maintenance

Insurance Fund: $5,558,488

WPS joined The Local Choice Health Benefits Program (TLC) beginning in FY 13. TLC, created by theGeneral Assembly in 1989, is a unique product--a hybrid self-insured model where prescription(administered by Medco), dental (administered by Delta Dental) and Medicare supplements are pooledwith the 50,000+ covered lives under this plan, whereas previous WPS medical claims (administered byAnthem) were not pooled. Administrative services (ASO) for TLC are pooled with the Commonwealth ofVirginia plans. This arrangement allows for a menu of plan design choices with competitive premiums.Being part of this large, hybrid self-insured plan, WPS no longer sets insurance premiums.

School Capital Fund: $1,100,000

This fund accounts for unexpended school funds allowed by the Common Council to be carried over tofuture periods for school-related capital projects. The amount budgeted for FY 2020 comes from FY2019 carry-forward dollars for projects that are not fully complete by June 30, 2019. The budgetedamount will be used for the following projects: 1) Bus replacements for regular and special educationtransportation, 2) Playground equipment upgrades, and 3) Various security measures implementedacross the division.

Textbook Fund: $400,000

This fund accounts for the purchase and sale of school textbooks. It is funded primarily by the transferof funds from the School Operating Fund and state revenue.

Fundraising Fund: $620,000

This fund accounts for fundraising revenue and expenditures for the construction of school facilities.Specifically, funds are currently being raised to renovate the Jefferson Street Center into a new Careerand Technical Education Center named the Emil and Grace Shihadeh Innovation Center.

23

Agency Fund: $0

This fund accounts for funds withheld and payment of funds for payroll withholding taxes for all schoolemployees.

School Construction Fund: $0

This fund accounts for the financing and construction of school capital projects. Currently, financing isprovided by bond proceeds. Expenditures are for the construction of school facilities.

Private Purpose Trust Fund: $104,250

This fund accounts for donations received for the purpose of scholarship funding.

24

Description of Major ObjectsWPS Personnel

Personnel & Fringe Costs: Salaries (both full-time equivalent employees and part time such assubstitutes), social security, retirement, group life insurance and health insurance are the majorexpenditures in this portion of the budget.

WPS Non-Salary

Purchased Services: Contractual services provide payments to outside contractors or other schoolsystems for services provided to WPS.

Internal Services: Internal services provides for payment for maintenance and fuel for school buses andother school vehicles.

Utilities/Communications: The utilities budget provides for the heating fuel, electricity, water, andsewer for the schools and educational support buildings.

Insurance: Insurance expenditures are for the property, casualty, liability, and fleet insurance carried bythe school system.

Materials & Supplies: These expenditures include instructional supply allotments to each school,textbooks and minor instructional equipment such as computers, calculators, globes, maps, etc.

Travel, Training & Continuing Education: Includes expenditures for training, workshops, conferencesand mileage for itinerant teachers and other staff who travel on behalf of WPS.

Joint Operations: Provides payments to the fiscal agent for operations that are jointly operated by WPSand local governments, e.g., NREP (Northwestern Regional Education Program ).

Leases & Rentals: These expenditures cover the lease or rental of heavy equipment needed formaintenance repairs.

Capital Outlay: These expenditures are for the purchase of major items of equipment costing in excessof $10,000.

25

FUND NAME DESCRIPTION FY 2016 FY 17 FY 18 FY 19 FY 20 FY 20 FY20 FY 20 Percent

ORIGINAL ORIGINAL ORIGINAL ORIGINAL Base Increase Requested LESS of

BUDGET BUDGET Budget BUDGET Budget Budget Budget FY 19 FY 19

921 School Instruction 37,969,189 39,600,125 40,932,787 41,760,629 41,760,629 2,043,137 43,803,766 2,043,137 4.89%

Operating Administration, Attendance & Hlth 2,485,362 2,591,603 2,694,364 2,791,568 2,791,568 198,181 2,989,749 198,181 7.10%

Pupil Transportation 2,223,833 2,240,185 2,295,219 2,406,133 2,406,133 89,043 2,495,176 89,043 3.70%

Operation & Maintenance 5,556,310 5,857,961 5,890,794 5,967,497 5,967,497 115,178 6,082,675 115,178 1.93%

Facilities 4,000 4,000 4,000 4,000 4,000 0 4,000 0 0.00%

Debt & Fund Transfers 0 0 0 0 0 0 0 0 0.00%

Technology 2,631,441 2,815,619 2,892,236 2,924,650 2,924,650 239,081 3,163,731 239,081 8.17%

TOTAL SCHOOL OPERATING 50,870,135 53,109,493 54,709,400 55,854,477 55,854,477 2,684,620 58,539,097 2,684,620 4.81%

922 Federal Grants Instruction 3,107,250 3,274,384 3,274,384 3,445,136 3,445,136 649,086 4,094,222 649,086 18.84%

Pupil Transportation 3,080 3,095 3,095 3,095 3,095 0 3,095 0 0.00%

Food Services 0 0 0 0 0 0 0 0 0.00%

Technology 72,837 77,543 77,543 34,926 34,926 0 34,926 0 0.00%

TOTAL FEDERAL GRANTS 3,183,167 3,355,022 3,355,022 3,483,157 3,483,157 649,086 4,132,243 649,086 18.63%

920 Food Services Food Services 2,134,040 2,239,037 2,307,431 2,422,032 2,422,032 4,304 2,426,336 4,304 0.18%

Operation & Maintenance 1,000 1,000 1,000 1,000 1,000 0 1,000 0 0.00%

TOTAL FOOD SERVICES 2,135,040 2,240,037 2,308,431 2,423,032 2,423,032 4,304 2,427,336 4,304 0.18%

923 Textbook Fund Instruction 100,000 250,000 400,000 400,000 400,000 0 400,000 0 0.00%

Technology 0 0 0 0 0 0 0 0 0.00%

TOTAL TEXTBOOK 100,000 250,000 400,000 400,000 400,000 0 400,000 0 0.00%

930 Fund Raising Administration, Attendance & Hlth 0 0 0 0 0 0 0 0 0.00%

Facilities 450,000 375,000 160,000 399,000 399,000 221,000 620,000 221,000 55.39%


TOTAL FUND RAISING 450,000 375,000 160,000 399,000 399,000 221,000 620,000 221,000 55.39%

931 Capital Technology 0 200,000 400,000 400,000 400,000 100,000 500,000 100,000 25.00%

Improvements Transportation 0 0 0 0 0 0 0 0 0.00%

Operation & Maintenance 0 0 0 0 0 0 0 0 0.00%

Facilities 200,000 265,000 300,000 300,000 300,000 300,000 600,000 300,000 100.00%

Debt (Capital Leases) 0 0 0 0 0 0 0 0 0.00%

TOTAL CAPITAL IMPROVEMTS 200,000 465,000 700,000 700,000 700,000 400,000 1,100,000 400,000 57.14%

932 School Construction

Facilities 8,000,000 300,000 150,000 190,000 190,000 (190,000) 0 (190,000) -100.00%

951 Insurance Other noninstructional operations 1,702,748 1,733,679 1,587,832 1,598,882 1,598,882 81,990 1,680,872 81,990 5.13%

Transfer in from other funds 3,326,008 3,458,051 3,985,056 4,054,170 4,054,170 (176,554) 3,877,616 (176,554) -4.35%

TOTAL INSURANCE 5,028,756 5,191,730 5,572,888 5,653,052 5,653,052 (94,564) 5,558,488 (94,564) -1.67%

961- Private Other noninstructional operations 98,600 98,600 98,260 104,250 104,250 0 104,250 0 0.00%

972 Purpose Trust TOTAL PRIVATE PURPOSE TRUST 98,600 98,600 98,260 104,250 104,250 0 104,250 0 0.00%

TOTAL ALL BUDGETS 70,065,698 65,384,882 67,454,001 69,206,968 69,206,968 3,674,446 72,881,414 3,674,446 5.31%

FUND NAME DESCRIPTION FY 2016 FY 17 FY 18 FY 19 FY 19 FY 19 FY 19 Percent

Requested ORIGINAL ORIGINAL ORIGINAL Increase Requested LESS of

BUDGET BUDGET Budget BUDGET Budget Budget FY 17 FY 18

LESS TRANSFERS OUT OF FUNDS 3,326,008 3,458,051 3,985,056 4,054,170 4,054,170 (176,554) 3,877,616 (176,554) -4.35%

( Within School Funds)

LESS SCHOOL CONSTRUCTINON 8,000,000 300,000 150,000 190,000 190,000 (190,000) 0 (190,000) -100.00%

LESS SCHOLARSHIP FUNDS 98,600 98,600 98,260 104,250 104,250 0 104,250 0 0.00%

TOTAL SCHOOL BUDGET 58,641,090 61,528,231 63,220,685 64,858,548 64,858,548 4,041,000 68,899,548 4,041,000 6.23%

TOTAL BUDGET ALL FUNDS LESS TRANSFERS, SCHOLARSHIP FUNDS AND INSURANCE FUNDS BY CATEGORY

Instruction 41,176,439 43,124,509 44,607,171 45,605,765 45,605,765 2,692,223 48,297,988 2,692,223 5.90%

Administration, Attendance & Health 2,485,362 2,591,603 2,694,364 2,791,568 2,791,568 198,181 2,989,749 198,181 7.10%

Pupil Transportation 2,226,913 2,243,280 2,298,314 2,409,228 2,409,228 89,043 2,498,271 89,043 3.70%

Operation & Maintenance 5,557,310 5,858,961 5,891,794 5,968,497 5,968,497 115,178 6,083,675 115,178 1.93%

Food Service 2,134,040 2,239,037 2,307,431 2,422,032 2,422,032 4,304 2,426,336 4,304 0.18%

Facilities 654,000 644,000 464,000 703,000 703,000 521,000 1,224,000 521,000 74.11%


Other noninstructional operations 1,702,748 1,733,679 1,587,832 1,598,882 1,598,882 81,990 1,680,872 81,990 5.13%

Technology 2,704,278 3,093,162 3,369,779 3,359,576 3,359,576 339,081 3,698,657 339,081 10.09%

TOTAL BUDGET 58,641,090 61,528,231 63,220,685 64,858,548 64,858,548 4,041,000 68,899,548 4,041,000 6.23%

TOTAL SCHOOL BUDGET BY CATEGORY

PROPOSED EXPENDITURES

26

FUND NAME DESCRIPTION FY 16 FY 17 FY 18 FY 19 FY20 FY20 FY20 FY 20 Percent


BUDGET BUDGET BUDGET BUDGET BUDGET Budget Budget FY 19 FY 19

921 School Use of money and property 55,000 55,000 55,000 55,000 55,000 0 55,000 0 0.00%

Operating Charges for services 125,000 125,000 125,000 125,000 125,000 2,400 127,400 2,400 1.92%

Miscellaneous 342,500 301,700 301,700 370,586 370,586 (17,400) 353,186 (17,400) -4.70%

Recovered Costs 91,134 91,134 91,134 0 0 0 0 0 0.00%

State 21,607,399 23,322,589 24,022,496 24,814,821 24,814,821 2,349,620 27,164,441 2,349,620 9.47%

Federal Revenue 0 0 0 0 0 0 0 0 0.00%

City Appropriation 28,649,102 29,214,070 30,114,070 30,489,070 30,489,070 350,000 30,839,070 350,000 1.15%

Proceeds from indebtedness 0 0 0 0 0 0 0 0 0.00%

Transfer In 0 0 0 0 0 0 0 0 0.00%

Supplemental Appropriation 0 0 0 0 0 0 0 0 0.00%

TOTAL SCHOOL OPERATING 50,870,135 53,109,493 54,709,400 55,854,477 55,854,477 2,684,620 58,539,097 2,684,620 4.81%

922 Federal Grants Federal 3,183,167 3,355,022 3,355,022 3,483,157 3,483,157 649,086 4,132,243 649,086 18.63%

TOTAL FEDERAL GRANTS 3,183,167 3,355,022 3,355,022 3,483,157 3,483,157 649,086 4,132,243 649,086 18.63%

920 Food Services Use of money and property 1,500 1,500 2,000 2,000 2,000 0 2,000 0 0.00%

Charges for services 795,005 900,975 897,166 897,166 897,166 2,934 900,100 2,934 0.33%

Miscellaneous 5,000 5,000 15,000 15,000 15,000 0 15,000 0 0.00%

State 38,424 37,451 44,265 46,881 46,881 0 46,881 0 0.00%

Federal 1,295,111 1,295,111 1,350,000 1,461,985 1,461,985 1,370 1,463,355 1,370 0.09%


TOTAL FOOD SERVICES 2,135,040 2,240,037 2,308,431 2,423,032 2,423,032 4,304 2,427,336 4,304 0.18%

923 Textbook Fund Use of money and property 0 0 0 0 0 0 0 0 0.00%

Miscellaneous revenue 0 0 0 0 0 0 0 0 0.00%

Supplemental Appropriation 100,000 250,000 400,000 400,000 400,000 0 400,000 0 0.00%

Transfer in Operating Fund 0 0 0 0 0 0 0 0 0.00%

TOTAL TEXTBOOK 100,000 250,000 400,000 400,000 400,000 0 400,000 0 0.00%

930 Fund Raising Use of money and property 0 0 0 0 0 0 0 0 0.00%

Miscellaneous revenue 58,000 108,000 60,000 220,000 220,000 0 220,000 0 0.00%

Supplemental Appropriation 392,000 267,000 100,000 179,000 179,000 221,000 400,000 221,000 123.46%

TOTAL FUND RAISING 450,000 375,000 160,000 399,000 399,000 221,000 620,000 221,000 55.39%

931 Capital Use of money and property 0 0 0 0 0 0 0 0 0.00%

Improvements Miscellaneous revenue 0 0 0 0 0 0 0 0 0.00%

Recovered costs 0 0 0 0 0 0 0 0 0.00%

State 0 0 0 0 0 0 0 0 0.00%

City Appropriation 0 0 0 0 0 0 0 0 0.00%


Transfer in School Operating 200,000 465,000 700,000 700,000 700,000 400,000 1,100,000 400,000 57.14%

TOTAL CAPITAL IMPROVEMENTS 200,000 465,000 700,000 700,000 700,000 400,000 1,100,000 400,000 57.14%

932 School Construction

Supplemental Appropriation 8,000,000 300,000 150,000 190,000 190,000 (190,000) 0 (190,000) -100.00%

951 Insurance Use of money and property 2,200 2,200 2,200 2,200 2,200 0 2,200 0 0.00%

Employer share health costs Transfer in 3,326,008 3,458,051 3,985,056 4,054,170 4,054,170 (176,554) 3,877,616 (176,554) -4.35%

Charges for services 1,700,548 1,731,479 1,585,632 1,596,682 1,596,682 81,990 1,678,672 81,990 5.14%

Miscellaneous revenue 0 0 0 0 0 0 0 0 0.00%

Federal revenue-ERRP funds 0 0 0 0 0 0 0 0 0.00%


TOTAL INSURANCE 5,028,756 5,191,730 5,572,888 5,653,052 5,653,052 (94,564) 5,558,488 (94,564) -1.67%

FUND NAME DESCRIPTION FY 16 FY 17 FY 18 FY 19 FY20 FY20 FY20 FY 20 Percent


BUDGET BUDGET BUDGET BUDGET BUDGET Budget Budget FY 19 FY 19

961- Private Purpose Use of money and property 31,350 31,350 34,010 34,300 34,300 0 34,300 0 0.00%

972 Trust Miscellaneous 60,250 60,250 61,250 65,950 65,950 0 65,950 0 0.00%

Transfers in 7,000 7,000 3,000 4,000 4,000 0 4,000 0 0.00%

TOTAL PRIVATE PURPOSE TRUST 98,600 98,600 98,260 104,250 104,250 0 104,250 0 0.00%

TOTAL ALL BUDGETS 70,065,698 65,384,882 67,454,001 69,206,968 69,206,968 3,674,446 72,881,414 3,674,446 5.31%

LESS TRANSFERS OUT OF FUNDS 3,326,008 3,458,051 3,985,056 4,054,170 4,054,170 (176,554) 3,877,616 (176,554) -4.35%

( Within School Funds)

LESS SCHOOL CONSTRUCTINON 8,000,000 300,000 150,000 190,000 0 (190,000) 0 (190,000) -100.00%

LESS SCHOLARSHIP FUNDS 98,600 98,600 98,260 104,250 104,250 0 104,250 0 0.00%

TOTAL SCHOOL BUDGET 58,641,090 61,528,231 63,220,685 64,858,548 65,048,548 4,041,000 68,899,548 4,041,000 6.23%

Use of money and property 58,700 58,700 59,200 59,200 59,200 0 59,200 0 0.00%

Charges for services 2,620,553 2,757,454 2,607,798 2,618,848 2,618,848 87,324 2,706,172 87,324 3.35%

Miscellaneous 405,500 414,700 376,700 605,586 605,586 (17,400) 588,186 (17,400) -4.62%

Recovered costs 91,134 91,134 91,134 0 0 0 0 0 0.00%

State 21,645,823 23,360,040 24,066,761 24,861,702 24,861,702 2,349,620 27,211,322 2,349,620 9.76%

Federal 4,478,278 4,650,133 4,705,022 4,945,142 4,945,142 650,456 5,595,598 650,456 13.82%

City Appropriation 28,649,102 29,214,070 30,114,070 30,489,070 30,489,070 350,000 30,839,070 350,000 1.16%

Supplemental Appropriation 492,000 517,000 500,000 579,000 579,000 221,000 800,000 221,000 44.20%

Transfer in other 200,000 465,000 700,000 700,000 700,000 400,000 1,100,000 400,000 57.14%

TOTAL BUDGET 58,641,090 61,528,231 63,220,685 64,858,548 64,858,548 4,041,000 68,899,548 4,041,000 6.23%

TOTAL SCHOOL BUDGET BY SOURCESANTICIPATED REVENUE

WINCHESTER CITY SCHOOL BOARD APPROVED BUDGET FY20 · 2019. 7. 1. · 2 Table of Contents School...

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